Opted-in local government, fire and police bodies
Public Sector Audit Appointments Limited ( is an independent company limited by guarantee incorporated by the Local Government Association in August 2014.
In 2015 the Secretary of State for Communities and Local Government delegated a number of statutory functions (from the Audit Commission Act 1998) to PSAA on a transitional basis by way of a letter of delegation issued under powers contained in the Local Audit and Accountability Act 2014.
As a consequence of these delegations, for 2017/18 the company was responsible under transitional arrangements for appointing auditors to local government and police bodies and for setting audit fees.
In July 2016, the Secretary of State specified PSAA as an appointing person for principal local government authorities for audits from 2018/19, under the provisions of the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015.
From 2018/19 PSAA is responsible for appointing an auditor and setting scales of fees for relevant principal authorities that have chosen to opt into its national scheme.